LTSE 2024 - Flipped classrooms using pre-recorded lectures and their impact on exam performance in accounting education

One of the greatest transformations in students’ learning took place when the UK Prime Minister (PM), Boris Johnson, announced on the 16th March 2020, "Now is the time for everyone to stop non-essential contact and travel", and the UK higher education providers had to revolutionise their delivery of student learning and assessments.

The pandemic accelerated the usage of current available technology within a matter of weeks. Over the last two years, we have seen higher education not only deliver online learning but hold conferences, interview and recruit staff and students that never saw the physical site locations.

The role of higher education according to the Dearing Report (1997) is not only to provide technical skills but also to develop students' interpersonal and employability skills. The COVID-19 pandemic with lockdowns and social distancing prevented students from the interactions they would have had with academics, peers, family, friends, and the rest of the community to aid students in becoming integrated into the educational system.

Using an online survey (ethically complied) of undergraduate students who study accounting modules, this research in hindsight of the post-COVID 19 learning experience addresses the question:
'What are undergraduate accounting, business, and economics students' learning preferences for the post-COVID-19 pandemic lockdown, and do the learning preferences vary with certain characteristics of students?'

This study aims to investigate the effects of students’ learning preferences and post-COVID-19 lockdowns. This research makes several contributions to accounting education. It examines students' experiences in both conventional on-campus learning and online learning and hybrid learning during the post-COVID-19 pandemic lockdowns. The data was analysed using descriptive statistics and STATA 15.0 (Norton, 2019) software package. The study findings highlight the importance of student vice and calls for flexibility in learning as we have a diverse student body and their needs. These needs could include students with disabilities, students with caring responsibilities, students who are working, and commute time of two or more hours. Moreover, accessibility to suitable technology, such as access to a PC or laptop, WIFI, and a suitable place to study, could be another important contributor to their preference for online versus on-campus. The research focuses on the importance of conventional on-campus learning with the incorporation of the benefits students gain from online learning. Kolb (1999) noted that students who preferred looking for abstract concepts to concrete learning experiences demonstrated better performance in online learning.

The research captures the most common obstacles and barriers encountered by students, as well as future solutions, in the context of post-COVID-19 pandemic delivery. The results from this study will aid practitioners, professionals, and policymakers in higher education to decide which methods should be applied and what factors would predominantly affect the students’ learning preferences. Research limitations will also be highlighted,=.

The session will be run by engaging with the audience through an oral presentation with questions and answers about the research.
The audience will be asked to rate students' preferred learning modes from conventional to online and hybrid and their characteristics. The research is original and will be of interest to all delegates as it demonstrates students’ preferred learning mode post-COVID-19 pandemic.